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Tax Implications of Earnouts: Minimizing Tax Liability, Structuring, Types of Arrangements, Performance Indicators

A live 110-minute CPE webinar with interactive Q&A

This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Friday, November 15, 2024

1:00pm-2:50pm EST, 10:00am-11:50am PST

Early Registration Discount Deadline, Friday, October 18, 2024

or call 1-800-926-7926
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This webinar will explore taxing and structuring earnout agreements. Our knowledgeable panel of exit planning professionals will review types of earnouts, the tax implications of these arrangements from the buyer's and seller's perspectives, and case studies of typical earnout agreements.

Description

Earnouts facilitate business sales and mergers by bridging perceived differences in the value of the target business. The seller often must earn the remainder of the price by meeting specified financial thresholds based on EBITDA, gross margins, or other criteria.

A chief concern of earnouts is their tax implications. Earnout agreements can include compensation arrangements or the payouts may be considered part of the original purchase price. A seller might want these payments included in the purchase price and taxed at capital gains rates, while the buyer prefers compensation treatment and a subsequent tax deduction. Structuring earnouts appropriately to minimize taxation is critical. Tax practitioners working with businesses must master the tax implications of earnout contracts.

Listen as our panel of merger and acquisition experts delves into the tax treatment of earnout arrangements for business owners and their advisers.

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Outline

  1. Introduction to earnouts
  2. Types of earnouts
  3. Earnout agreements
  4. Tax considerations
  5. Case studies

Benefits

The panel will cover these and other critical issues:

  • Types of earnout arrangements
  • The purpose and benefits of earnouts in business transactions
  • Common performance metrics and targets
  • Structuring earnouts to minimize tax liabilities

Faculty

Deyhle, Walter
Walter H. Deyhle, CPA/ABV/CFF, MAFF, CExP™, CEPA
Partner
GRF CPAs & Advisors

Mr. Deyhle provides tax preparation and planning, business valuation, forensic analysis and exit planning consulting to...  |  Read More

Additional faculty
to be announced.
Attend on November 15

Early Discount (through 10/18/24)

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CPE processing must be ordered prior to the event. See NASBA details.

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Early Discount (through 10/18/24)

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